Key Jurisdiction
Considerations
Setting up a corporate entity in Ireland comes with standard regulatory compliance items. Orbit ensures complete legal alignment with Companies Registration Office (CRO) and Revenue guidelines from day one.
100% Fully Managed Support
From resident nominee directors to local corporate secretary requirements, we cover every compliance checkpoint seamlessly.
Trading-income tax rate
Among the lowest in the European Union, paired with a Knowledge Development Box, a research and development credit, and capital allowances for acquired intellectual property. Groups above the Pillar Two threshold are subject to a 15% minimum.
DTAs, including the United States
A wide treaty network plus the EU Parent-Subsidiary and Interest and Royalties Directives reduce withholding on flows from European subsidiaries. The United States treaty is in force and carries a Limitation on Benefits article, so substance is what makes it usable.
EEA-resident director
At least one European Economic Area resident director is required, or a Section 137 non-resident directors bond. Modern Ireland expects genuine substance.
Anti-inversion rules apply
Putting an Irish holdco above an existing United States group can trigger Internal Revenue Code Section 7874. If that risk is present, we will tell you before you spend anything, and we will say so early rather than late.
Quick Facts
| Feature | Value | Why it matters |
|---|---|---|
| Best for | European Union and global holding company, technology and intellectual property structures, regional headquarters | EU credibility plus tax efficiency |
| Setup speed | About 5 to 10 business days | Fairly fast |
| Minimum share capital | None (default EUR 100) | Low entry cost |
| Local director needed | Yes, at least one EEA-resident director (or Section 137 bond) | Key compliance requirement |
| Company secretary | Yes | Mandatory statutory role |
| United States income tax treaty | In force, with a Limitation on Benefits article | Substance is what makes the treaty usable |
European Union and global holding company, technology and intellectual property structures, regional headquarters
EU credibility plus tax efficiency
About 5 to 10 business days
Fairly fast
None (default EUR 100)
Low entry cost
Yes, at least one EEA-resident director (or Section 137 bond)
Key compliance requirement
Yes
Mandatory statutory role
In force, with a Limitation on Benefits article
Substance is what makes the treaty usable
What’s Included & Pricing
Complete transparency. Review what is covered under our standard package and how our tailored corporate pricing is structured.
Standard Package Inclusions
- Incorporation via licensed registered agent
- Registered agent and registered office
- Annual government compliance
- Economic substance and annual return filing
- Accounting and recordkeeping
Tailored Transparent Pricing
We tailor pricing based on your business profile, structure, and scope of services. Costs are discussed and confirmed after a quick review of your requirements, ensuring you only pay for what you actually need.
Why Ireland Works for Holding Companies
Low Trading Rate
12.5% corporate tax on trading income, among the lowest in the European Union.
Participation Exemption
Participation exemption on capital gains from qualifying shareholdings.
Dividend Relief
No withholding tax on dividends to EU or treaty-resident companies, subject to conditions.
EU Directive Access
Access to the EU Parent-Subsidiary and Interest and Royalties Directives.
Investor Credibility
A strong reputation with investors, regulators, and financial institutions.
Ready to scale?
Tax Regime For Holding Companies
Corporate income tax
12.5% on trading income and 25% on passive income. Groups within the Pillar Two scope face a 15% minimum effective rate.
Participation exemption
Capital gains from the disposal of qualifying shareholdings (at least 5%, held at least 12 months, in an EU or treaty-resident subsidiary) are tax-exempt.
Dividends
20% withholding tax applies by default, but most outbound payments qualify for full exemption under EU or treaty rules.
Capital gains tax
33% standard, but the participation exemption removes capital gains tax on qualifying disposals.
Tax residency certificate
Readily available if management and control are exercised in Ireland.
United States owner treatment
An Irish company owned more than 50% by United States shareholders is generally a Controlled Foreign Corporation. Income can be picked up under Subpart F or GILTI, Section 245A may apply to qualifying dividends, and Form 5471 is filed with the United States return. Orbit prepares the records and coordinates filing with licensed United States tax partners.
Corporate Tax Calculator
Estimate corporate tax at Ireland's 12.5% trading-income rate.
12.5% applies to trading income and passive income is taxed at 25%. Qualifying share disposals are exempt under the participation exemption. United States owners should model the Subpart F, GILTI, and Section 245A position separately.
What You Get With Orbit
A fully managed, end-to-end statutory solution for international corporate holdings.
Pre-incorporation planning
Structure design, residency strategy, and treaty mapping, including a Section 7874 sanity check where a United States group already exists.
Company setup
Name reservation, registration with the CRO, and Section 137 bond or resident director arrangement.
Company secretary and registered office
Statutory compliance and documentation.
Substance and governance
Resident directors, local board meetings, and recordkeeping.
Banking and operations
Assistance with opening multi-currency bank or fintech accounts and integrating essential finance tools.
Accounting and tax
Bookkeeping, financial statements, CT1 filings, and Value Added Tax (VAT) registration and returns.
United States reporting support
We assemble the Form 5471 package, earnings and profits schedules, and treaty documentation your United States preparer needs. Filing and IRS representation are handled by licensed United States tax partners.
Audit coordination
For entities above micro thresholds, managed via licensed partners.
Residency and treaty support
Assistance with tax residency certificates for cross-border tax relief.
How The ProcessWorks
A highly structured compliance timeline tracking setup steps from day zero kickoff to annual filings.
Kickoff and KYC (Day 0)
Collect identification, structure chart, and objectives.
Incorporation (5 to 10 days)
File the constitution and register with the CRO.
Setup
Appoint secretary and directors, and register the office address.
Tax and VAT registration
Secure the corporation tax reference and register for VAT if needed.
Go-live
Banking setup and governance calendar activation.
Annual maintenance
Return filings, audit, and corporate tax compliance, with the Form 5471 package prepared on the same cycle.
What we need from you
Shareholder and director KYC (passport and proof of address).
Ownership chart and intended use of the company.
EEA director availability or a request for a Section 137 bond.
United States shareholder details and ownership percentages for Form 5471 scoping.
Expected activity type (holding, intellectual property, group headquarters, and similar).
Who this is ideal for
European Union and global holding company
Technology and intellectual property structures
Multinational enterprise regional headquarters
Tell us your use case
Ready to get started?

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"I've been working with Orbit since the beginning of 2026 and couldn't be happier. They are professional, detail-oriented, responsive, and always timely. As the owner of a one-person corporation, I greatly appreciate having such a reliable accounting team in my corner. Highly recommended!"

Maja Djikic
Consultant
Global Entity Management Pricing
EU-Friendly Holding Layer
Ireland Holding Company
Global Entity Management Service
Pricing
Custom Pricing
Setup fee plus annual management fee per entity. Multi-entity discounts available.
An EU-credible holding layer with a low trading-income rate, participation exemption, and access to EU directives.
Jurisdiction Quick Facts
Why Ireland Works
- 12.5% corporate tax on trading income, among the lowest in the EU
- Participation exemption on qualifying capital gains
- Access to EU Parent-Subsidiary and Interest and Royalties Directives
- Strong reputation with investors, regulators, and banks
Standard Package Inclusions
- Incorporation via licensed registered agent
- Registered agent and registered office
- Annual government compliance
- Economic substance and annual return filing
- Accounting and recordkeeping
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Frequently Asked Questions
Yes, at least one EEA-resident director is required. If none is available, a Section 137 bond can be filed instead.
12.5% on trading income and 25% on passive income. Groups in the Pillar Two scope face a 15% minimum effective rate.
Qualifying shareholdings are exempt under the participation exemption. The standard capital gains rate is otherwise 33%.
A 20% default applies, but most outbound dividends qualify for full exemption under EU directives or treaties.
Yes, unless the company meets micro-company exemption thresholds.
No. The treaty is in force but carries a Limitation on Benefits article, so genuine substance and qualifying ownership are what make it usable.
No. Orbit prepares the books, the Form 5471 package, and the supporting schedules. Filing and IRS representation are handled by licensed United States tax partners.






